CLA-2-71:OT:RR:NC:SP:233
Ms. Michelle Wong
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020-1196
RE: The tariff classification of zirconium and imitation stone rings from China.
Dear Ms. Wong:
In your letter dated July 24, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
Sample and description have been submitted for a Marquise Ring in Sorbet Gift Box, style number PP1075052. Included are two rings with base metal frames to which a marquis-cut stone has been mounted. One of the stones will be clear cubic zirconium and the other will be pink colored glass. The rings will be packaged together as a gift set in a ribboned cardboard box with foam inset to hold the rings.
The gift box in which the rings will be imported and sold is properly classified with it contents in accordance with General Rule of Interpretation 5(a) which states: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character
The cubic zirconium ring is classified as jewelry of synthetic precious stone under heading 7116. The glass ring is classified as imitation jewelry under heading 7117. General Rule of Interpretation 3(c) provides that where no single component imparts the essential character, the item is to be classified under the heading that occurs last in numerical order among those that equally merit consideration. The article, therefore, is classifiable in heading 7117, the provision that occurs last in numerical order.
The applicable subheading for the rings will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other”. The rate of duty will be 11% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division